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    <title>2009 (7) TMI 934 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found that while the applicant&#039;s claim for Cenvat credit was unsuccessful on merits, the demand raised in 2007 may be time-barred due to the delay between the audit in 2003 and the issuance of the show cause notice. Despite the unfavorable decision on the substantive issue, the Tribunal considered the prevailing legal interpretations and granted relief to the applicant by waiving the dues and staying the recovery pending appeal.</description>
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      <description>The Tribunal found that while the applicant&#039;s claim for Cenvat credit was unsuccessful on merits, the demand raised in 2007 may be time-barred due to the delay between the audit in 2003 and the issuance of the show cause notice. Despite the unfavorable decision on the substantive issue, the Tribunal considered the prevailing legal interpretations and granted relief to the applicant by waiving the dues and staying the recovery pending appeal.</description>
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